Bright Branch Media Limited

Financial Statements for the Year Ended 28 February 2026

DIRECTOR:

J David

REGISTERED OFFICE:

Fourth Floor

Gloworks

Porth Teigr Way

Cardiff

CF10 4GA

REGISTERED NUMBER:

11805427 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bright Branch Media Limited for the year ended 28 February 2026 which comprise the Profit & Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Bright Branch Media Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bright Branch Media Limited and state those matters that we have agreed to state to the director of Bright Branch Media Limited in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bright Branch Media Limited and its director for our work or for this report.

It is your duty to ensure that Bright Branch Media Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bright Branch Media Limited. You consider that Bright Branch Media Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bright Branch Media Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BPU Limited

Chartered Accountants

13 October 2026

FIXED ASSETS

Tangible assets

3

88,990

120,583

CURRENT ASSETS

Debtors

4

95,331

63,186

Cash at bank and in hand

1,650,301

1,854,695

1,745,632

1,917,881

CREDITORS

Amounts falling due within one year

5

154,377

641,718

NET CURRENT ASSETS

1,591,255

1,276,163

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,680,245

1,396,746

CREDITORS

Amounts falling due after more than
one year

6

(10,482

)

(20,401

)

PROVISION FOR DEFERRED TAX

(22,200

)

(30,000

)

NET ASSETS

1,647,563

1,346,345

CAPITAL AND RESERVES

Called up share capital

120

Retained earnings

1,647,443

1,346,225

SHAREHOLDERS' FUNDS

1,647,563

1,346,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

J David - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income on long term contracts is recognised in proportionately to the costs incurred compared with the total expected costs of the contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% straight line

Motor vehicles

-

20% straight line

Computer equipment

-

25% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 10 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 March 2025

5,531

56,079

205,055

266,665

Additions

-

22,101

Disposals

-

(233

)

(233

)

At 28 February 2026

5,531

56,079

226,923

288,533

DEPRECIATION

At 1 March 2025

3,081

20,806

122,195

146,082

Charge for year

898

7,054

45,517

53,469

Eliminated on disposal

-

(8

)

(8

)

At 28 February 2026

3,979

27,860

167,704

199,543

NET BOOK VALUE

At 28 February 2026

1,552

28,219

59,219

88,990

At 28 February 2025

2,450

35,273

82,860

120,583

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

6,000

5,908

Other debtors & prepayments

89,331

57,278

95,331

63,186

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

9,919

9,356

Trade creditors

3,408

10,452

Taxes & social security costs

122,981

209,787

Other creditors & accruals

18,069

412,123

154,377

641,718

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Hire purchase contracts

10,482

20,401

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Hire purchase contracts

20,401

29,757

The hire purchase contracts are secured over the assets to which they relate.